https://www.taxtmi.com/caselaws?id=148580 A selling dealer can claim concessional sales tax on Form C only when the prescribed declaration is furnished in the manner required by the Central Sales Tax rules. The original portion of Form C must be produced for the concession, while the duplicate portion attached to the same form is only for inspection and is not a substitute if the original is lost. Where loss occurs, the dealer must obtain a fresh duplicate form from the purchasing dealer under the prescribed replacement procedure; only that duplicate can support the concessional rate. A duplicate attached to the original form does not satisfy the statutory requirement. en-us Thu, 23 Jan 1969 00:00:00 +0530 Tue, 30 Apr 2013 15:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148580 A selling dealer can claim concessional sales tax on Form C only when the prescribed declaration is furnished in the manner required by the Central Sales Tax rules. The original portion of Form C must be produced for the concession, while the duplicate portion attached to the same form is only for inspection and is not a substitute if the original is lost. Where loss occurs, the dealer must obtain a fresh duplicate form from the purchasing dealer under the prescribed replacement procedure; only that duplicate can support the concessional rate. A duplicate attached to the original form does not satisfy the statutory requirement. Case-Laws VAT and Sales Tax Thu, 23 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148580